Page 697 - ACFE Fraud Reports 2009_2020

FIG. 31 What departments pose the greatest risk for occupational fraud?

$750,000 Board of directors

$700,000

$650,000
Executive/
upper management
$600,000

$550,000

$500,000

$450,000

$400,000

$350,000 Research and development

$300,000 Manufacturing and production

$250,000

Purchasing
$200,000 Legal Accounting
Information
technology
$150,000
Facilities and
Marketing/ maintenance Finance
$100,000 public relations Sales
Warehousing/inventory Administrative Customer service
$50,000 support Operations
Human resources
$0
0% 2% 4% 6% 8% 10% 12% 14% 16%

LESS RISK MORE RISK

Perpetrators Report to the Nations 41